Miller v. Commissioner
United States Board of Tax Appeals
1. Held, that during 1920 the petitioner was not domiciled in Texas but was domiciled in the State of Tamaulipas, Mexico. 2. Held, that under the laws of petitioner's domicile during 1920 the wife had vested interest in the community property and under section 1212 of the Revenue Act of 1926 separate or community returns filed by them were proper. 3. Where petitioner filed a joint or combined return and at the same time he and his wife filed separate or community returns,…
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1. Held, that during 1920 the petitioner was not domiciled in Texas but was domiciled in the State of Tamaulipas, Mexico. 2. Held, that under the laws of petitioner's domicile during 1920 the wife had vested interest in the community property and under section 1212 of the Revenue Act of 1926 separate or community returns filed by them were proper. 3. Where petitioner filed a joint or combined return and at the same time he and his wife filed separate or community returns, all of which were transmitted by a letter wherein the petitioner expressed a belief that he was entitled to the benefits…
1Opinion of the Court
CLARENCE A. MILLER, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Miller v. Commissioner
Docket No. 14087.
United States Board of Tax Appeals
13 B.T.A. 1081; 1928 BTA LEXIS 3108;
October 17, 1928, Promulgated
1. Held, that during 1920 the petitioner was not domiciled in Texas but was domiciled in the State of Tamaulipas, Mexico.
2. Held, that under the laws of petitioner's domicile during 1920 the wife had vested interest in the community property and under section 1212 of the Revenue Act of 1926 separate or community returns filed by them were proper.
3. Where petitioner filed a joint…
2Cases cited4 opinions
- Mitchell v. United StatesSupreme Court of the United States · 1875
- Kunkel & Co. v. CommissionerUnited States Board of Tax Appeals · 1925
- Ramming v. CommissionerUnited States Board of Tax Appeals · 1927
- Miller v. CommissionerUnited States Board of Tax Appeals · 1928